PENGARUH UKURAN DEWAN, GENDER DIVERSITY, GREEN FINANCING, DAN FINANCIAL PERFORMANCE PADA SUSTAINABILITY REPORTING DISCLOSURE : DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 - 2023)

LESTARI, LAELY PUJI (2025) PENGARUH UKURAN DEWAN, GENDER DIVERSITY, GREEN FINANCING, DAN FINANCIAL PERFORMANCE PADA SUSTAINABILITY REPORTING DISCLOSURE : DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 - 2023). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study examines the influence of Corporate Governance, Green Financing and Financial Performance on Sustainability Reporting Disclosure, with Firm Size as a moderating variable. The research object consists of banks sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Board size is measured by the total number of board members, while board gender diversity is assessed based on the percentage of female board members. Green Financing is measured using the rasio propotion of green credit and total credit bank, financial performance is proxied by return on assets (ROA), sustainability reporting disclosure is measured using the Sustainability Reporting Disclosure Index, and firm size is measured using the natural logarithm of total assets. The data used in this study is secondary data obtained from annual reports on the official website of the Indonesia Stock Exchange and companies’ sustainability reports for the period 2019–2023. The analytical method employed is multiple linear regression using SPSS version 26. The findings indicate that board size, gender diversity, green financing, and financial performance have a significant influence on sustainability reporting disclosure. Furthermore, firm size is proven to strengthen the relationship between the independent variables and the level of sustainability disclosure. These results highlight the crucial role of corporate governance and firm characteristics in promoting transparent and accountable sustainability reporting.. Keywords: Board Size, Board Gender Diversity, Green Financing, financial performance, Sustainability Reporting Disclosure, firm siza, banks companies Penelitian ini menguji pengaruh Corporate Governance, Green Financing dan Financial Performance Terhadap Sustainability Reporting Disclosure: Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Objek penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019- 2023. Ukuran Dewan diukur menggunakan total dewan di perusahaan, dan keragaman gender pada dewan direksi/komisaris diukur dengan presentasi jumlah dewan perempuan pada perusahaan. Green Financing diukur menggunakan rasio total pinjaman hijau dengan total kredit bank, financial performance diukur menggunakan return on assets (ROA), Sustainability Reporting Disclosure diukur menggunakan Sustainability Reporting Disclosure index, dan ukuran perusahaan diukur menggunakan logaritma naturat total aset. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan melalui situs resmi Bursa Efek Indonesia (BEI) dan laporan keberlanjutan perusahaan tahun 2019 – 2023. Metode analisis yang digunakan adalah regresi linier berganda dengan software SPSS versi 26. Hasil penelitian menunjukkan bahwa ukuran dewan, gender diversity, kinerja lingkungan, dan kinerja keuangan berpengaruh signifikan terhadap sustainability reporting disclosure. Selain itu, ukuran perusahaan terbukti memperkuat hubungan antara variabel independen dan tingkat pengungkapan keberlanjutan. Temuan ini memperkuat pentingnya peran corporate governance dan karakteristik perusahaan dalam mendorong pelaporan keberlanjutan yang transparan dan akuntabel. Kata kunci: Ukuran Dewan, Gender Diversity, Green Financing, financial performance, Sustainability Reporting Disclosure, Firm Size, perusahaan perbankan

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 25 043
NIM/NIDN Creators:	55523120022
Uncontrolled Keywords:	Ukuran Dewan, Gender Diversity, Green Financing, financial performance, Sustainability Reporting Disclosure, Firm Size, perusahaan perbankan
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	khalimah
Date Deposited:	16 Oct 2025 04:41
Last Modified:	16 Oct 2025 04:41
URI:	http://repository.mercubuana.ac.id/id/eprint/99358

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